https://www.taxtmi.com/caselaws?id=441052 The Tribunal condoned the delay in filing appeals without imposing costs due to justifiable reasons. The assessee was held liable to collect Tax at Source (TCS) on compounding fees from illegal miners and transporters. However, no obligation to collect TCS was imposed on the assessee for contributions to the District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as the payments were made directly by leaseholders to these entities. The appeals were partly allowed for statistical purposes, with directions to verify the facts related to DMF and NMET contributions. en-us Fri, 21 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441052 The Tribunal condoned the delay in filing appeals without imposing costs due to justifiable reasons. The assessee was held liable to collect Tax at Source (TCS) on compounding fees from illegal miners and transporters. However, no obligation to collect TCS was imposed on the assessee for contributions to the District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as the payments were made directly by leaseholders to these entities. The appeals were partly allowed for statistical purposes, with directions to verify the facts related to DMF and NMET contributions. Case-Laws Income Tax Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441052